Résumé: La société recourante n'ayant pas constitué de provision relative à la perte subie durant l'exercice en cause, celle-ci ne saurait être déduite au moment de l'imposition de ses bénéfices. En l'espèce, au vu des circonstances, l'existence de la perte était quasi certaine au terme de l'exercice en cause et devait donc être comptabilisée.
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